Sections:
Article 1. Levy; General Provisions
5.20.110 Definitions.
5.20.115 Sales tax levied.
5.20.120 Use tax levied.
5.20.125 Administration.
5.20.130 Exemptions.
5.20.135 Extensions.
5.20.140 Place of sale, rental or service.
Article 2. Registration; Collection and Remittance; Records
5.20.210 Tax schedule.
5.20.215 Obligation to pay tax.
5.20.220 Registration of sellers as tax collectors--Certificate of registration.
5.20.225 Registration of buyers and sellers entitled to exemption.
5.20.230 Custody, reporting and remittance.
5.20.235 Seller not to assume tax.
5.20.240 Installment sales.
5.20.245 Sale or transfer of business--Final return.
5.20.250 Refund of excess payment.
5.20.255 Duty to keep records.
5.20.260 Tax records confidential; exceptions.
Article 3. Protest; Enforcement
5.20.310 Protest of tax by taxpayer.
5.20.315 Protest of tax by collector.
5.20.320 Accelerated returns.
5.20.325 Omissions and civil penalties.
5.20.330 Lien.
5.20.335 Criminal penalties.
Notes
| 1/ | 1/ See AS 29.45.700 as to state provisions regarding the power of a municipality to levy a sales tax. |